2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
/R/\>'{E&c %R|_o<(#MJ 企业会计准则目录
5yA1<&z Index for Accounting Standards for Business Enterprises
30BFwNE Announced February 2006
GbFtX\s+5j Effective 2007 for Listed Companies
6 b/UFO 1. 企业会计准则---------基本准则
/5**2Kgv1 (Accounting Standard for Business Enterprises - Basic Standard)
62-,!N 1- 2. 企业会计准则第1 号---------存货
kU75 (Accounting Standard for Business Enterprises No. 1 - Inventories)
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*Y 3. 企业会计准则第2 号---------长期
股权投资
'R-Ly^:Qd (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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k 4. 企业会计准则第3 号---------投资性房地产
Xl/SDm_p (Accounting Standard for Business Enterprises No. 3 - Investment properties)
>]ghme 5. 企业会计准则第4 号---------固定资产
\zx &5a
# (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
2`Dqu"TWh 6. 企业会计准则第5 号---------生物资产
-(oFO'Lbg (Accounting Standard for Business Enterprises No. 5 - Biological assets)
S]"U(JmW\ 7. 企业会计准则第6 号---------无形资产
9~rrN60Q (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
crwui 8 8. 企业会计准则第7 号---------非货币性资产
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5YV3pFz$) +VSq [P t^k^e{,q# (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
l-v(~u7 9. 企业会计准则第8 号---------资产减值
$`a>y jma (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
eb#yCDIC 10. 企业会计准则第9 号---------职工薪酬
_ArN[]Z (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
9Z[EzKd<~' 11. 企业会计准则第10 号--------企业年金基金
n%R l$ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
z+5ZUS2~& 12. 企业会计准则第11 号--------股份支付
~dtS (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
Xn%ty@8 13. 企业会计准则第12 号--------债务重组
uHQf <R$: (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
cWU9mzsE 14. 企业会计准则第13 号--------或有事项
h>a/3a$g (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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pp 15. 企业会计准则第14 号--------收入
yKhN1kY (Accounting Standard for Business Enterprises No. 14 - Revenue)
Sb|9U8h 16. 企业会计准则第15 号--------建造合同
Cu $mb}@ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
=i1+t"= 17. 企业会计准则第16 号--------政府补助
]ZI ?U<0 (Accounting Standard for Business Enterprises No. 16 - Government grants)
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f? 18. 企业会计准则第17 号--------借款费用
AZ7m=Q97 (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
b%TLvV 9F 19. 企业会计准则第18 号--------所得税
US'rhSV (Accounting Standard for Business Enterprises No. 18 - Income taxes)
lP;X=X> 20. 企业会计准则第19 号--------外币折算
q}+Fm?B (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
N?3BzI%? 21. 企业会计准则第20 号--------企业合并
= }!4%.$ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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FG Xx 22. 企业会计准则第21 号--------租赁
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JEG: (Accounting Standard for Business Enterprises No. 21 - Leases)
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Be 23. 企业会计准则第22 号--------金融工具确认和计量
"q]r{0 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
S2\|bs7;J, 24. 企业会计准则第23 号--------金融资产转移
\s@7pM=( (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
?.~hex#M@ 25. 企业会计准则第24 号--------套期保值
z#u<]] 5 (Accounting Standard for Business Enterprises No. 24 - Hedging)
q(s&2| 26. 企业会计准则第25 号--------原保险合同
)Kbz gmLr (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
Oh'C[ 27. 企业会计准则第26 号--------再保险合同
50R&;+b (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
^ fqco9^; 28. 企业会计准则第27 号--------石油天然气开采
mM;5UPbZ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
B.Y8O^rx 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
'\wZKYVN (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
9NEL[J| and estimates, and correction of errors)
8r\;8all 30. 企业会计准则第29 号--------资产负债表日后事项
]b&O#D9 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
G9AQIU%ii 31. 企业会计准则第30 号--------财务
报表列报
=}1m. (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
grZ?F~P8 32. 企业会计准则第31 号--------现金流量表
=8W'4MC (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
W&s@2y?rF 33. 企业会计准则第32 号--------中期财务报告
B4
RP~^ (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
C#oH7o+_. 34. 企业会计准则第33 号--------合并财务报表
"eH.<& (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
^77X?nDz=h 35. 企业会计准则第34 号--------每股收益
2od9Q=v~ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
,1ceNF#oL 36. 企业会计准则第35 号--------分部报告
Y q(CD! (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
&<$YR~g5j$ 37. 企业会计准则第36 号--------关联方披露
3cB=9Y{< (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
j= vlsW 38. 企业会计准则第37 号--------金融工具列报
kNC]q,ljt5 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
cz.,QIt_ 39. 企业会计准则第38 号--------首次执行企业会计准则
gbr-C (Accounting Standard for Business Enterprises No. 38 - First time adoption of
X775j"<d Accounting Standards for Business Enterprises)
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